For the purpose of this chapter the following definitions shall apply unless the context clearly indicates or requires a different meaning.
"ADMINISTRATOR." The individual designated by this chapter, whether appointed or elected, to administer and enforce the provisions of this chapter.
"ASSOCIATION." A partnership, limited partnership, or any other form of unincorporated enterprise, owned by two or more persons.
"BOARD OF REVIEW." The board created by and constituted as provided in § 38.15.
"BUSINESS." An enterprise, activity, profession, or undertaking of any nature conducted for profit or ordinarily conducted for profit, whether by an individual, partnership, association, corporation, or any other entity, including but not limited to the renting or leasing of property, real, personal, or mixed.
"CORPORATION." A corporation or joint stock association organized under the laws of the United States, the State of Ohio, or any other state, territory, or foreign country or dependency.
"EMPLOYEE." One who works for wages, salary, commission, or other type of compensation in the service of an employer.
"EMPLOYER." An individual, partnership, association, corporation, governmental body, unit, or agency, or any other entity, whether or not organized for profit, who or that employs one or more persons on a salary, wage, commission, or other compensation basis.
"FISCAL YEAR." An accounting period of 12 months or less ending on any day other than December 31.
"GROSS RECEIPTS." The total income from any source whatsoever.
"NET PROFITS." A net gain from the operation of a business, profession, enterprise, or other activity after provision for all ordinary, reasonable, and necessary expenses either paid or accrued in accordance with the accounting system used by the taxpayer for federal income tax purposes, without deduction of taxes imposed by this chapter, federal, state, and other taxes based on income exclusive of the amount of Ohio franchise tax computed on the net worth basis; and in the case of an association, without deduction of salaries paid to partners, and other owners; and otherwise adjusted to the requirements of this chapter.
"NONRESIDENT." An individual domiciled outside the village.
"NONRESIDENT UNINCORPORATED BUSINESS ENTITY." An unincorporated business entity not having an office or place of business within this municipality.
"PERSON." Every natural person, partnership, fiduciary, association, or corporation. Whenever used in any clause prescribing and imposing a penalty, the term "PERSON" as applied to any unincorporated entity, shall mean the partners or members thereof, and as applied to corporations, the officers thereof.
"PLACE OF BUSINESS." Any bona fide office (other than a mere statutory office), factory, warehouse, or other space which is occupied and used by the taxpayer in carrying on any business activity individually or through one or more of his regular employees regularly in attendance.
"RESIDENT." An individual domiciled in the village.
"RESIDENT UNINCORPORATED BUSINESS ENTITY." An unincorporated business entity having an office or place of business within this municipality.
"TAXABLE INCOME." Wages, salaries, and other compensation paid by an employer or employers before any deductions or the net profits from the operation of a business, profession, or other enterprise or activity adjusted in accordance with the provisions of this chapter.
"TAXABLE YEAR." The calendar year, or the fiscal year upon the basis of which net profits are to be computed under this chapter and, in the case of a return for a fractional part of a year, the period for which such return is required to be made.
"TAXPAYER." A person, whether an individual, partnership, association, or any corporation or other entity, required hereunder to file a return or pay a tax. (Ord. 1202, passed 8-15-77)